Instructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017

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....er Officers for the purposes of Registration under the HGST Act, 2017-reg. It is brought to your notice that vide order no.03/2023/GST-II, dated 13.12.2023, issued by the Commissioner of State Tax, Taxation Inspectors have been specified as Proper Officers for the purposes of Registration, Amendment, Cancellation and Revocation of Cancellation of Registration under the relevant provisions of the ....

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....y, submitted by the applicant have to be considered with due attention to Principles of Natural Justice. 2 "Application for Cancellation of Registration" as well as "Application for Revocation of Cancelled Registration" will be processed only after taking prior approval from jurisdictional Excise and Taxation officer on manual file till the time an online facility is develope....

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....Excise and Taxation Officer manually on file. Proper record of the proceedings has to be maintained. The instructions and timeline mentioned at point 2 shall apply here idem. 4. The proceedings for Suo-moto Cancellation of any registered person/taxpayer on directions of jurisdictional Excise and Taxation Officer has to be initiated on priority and action taken report on same to be submitted afte....